The trouble with intangibles

Bird & Bird Tax partner Mathew Oliver has contributed to an article called "The trouble with intangibles" to the January issue of Tax Journal, published by LexisNexis.

"The intangible fixed assets (IFA) regime has on the whole been good news in terms of the corporation tax treatment of IP. It is a consistent, generally logical set of rules and was, when it was introduced, a big improvement on the myriad tax rules that exist for pre-2002 IP..."